v3.25.4
Income Taxes - Reconciliation of Federal Income Tax Rate (Details) - USD ($)
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Income Taxes [Abstract]      
Income before income tax expense $ 97,592,977 $ 62,338,932 $ 5,063,476
Tax at U.S. federal statutory rate, amount $ 20,494,525 $ 13,091,176 $ 1,063,330
Tax at U.S. federal statutory rate, percent 21.00% 21.00% 21.00%
Tax Jurisdiction of Domicile [Extensible Enumeration] US US US
State income taxes, net of federal income tax effect, amount $ 250,000 $ 250,000 $ 250,000
State income taxes, net of federal income tax effect, percent 0.30% 0.40% 4.90%
Nontaxable or nondeductible items:      
Tax-exempt interest, amount $ (1,506,919) $ (1,260,114) $ (1,328,312)
Tax-exempt interest, percent (1.50%) (2.00%) (26.20%)
Proration, amount $ 392,676 $ 329,468 $ 351,415
Proration, percent 0.40% 0.50% 6.90%
Dividends received deduction, amount $ (63,786) $ (57,759) $ (77,348)
Dividends received deduction, percent (0.10%) (0.10%) (1.50%)
Stock options, amount $ (895,639) $ 101,600 $ 595,602
Stock options, percent (0.90%) 0.20% 11.80%
Fixed-maturity dispositions, amount $ 0 $ (585,845) $ 0
Fixed-maturity dispositions, percent 0.00% (0.90%) 0.00%
Other adjustments:      
Unrealized gain on equity securities, amount $ (1,060,494) $ (1,054,875) $ (572,213)
Unrealized gain on equity securities, percent (1.10%) (1.70%) (11.30%)
Additional tax paid for prior year, amount $ 179,457 $ (5,157) $ 159,261
Additional tax paid for prior year, percent 0.20% (0.10%) 3.10%
Other, net, amount $ 462,417 $ 668,186 $ 196,237
Other, net, percent 0.40% 1.10% 3.90%
Income tax expense, amount $ 18,252,237 $ 11,476,680 $ 637,972
Income tax expense, percent 18.70% 18.40% 12.60%